https://www.taxtmi.com/caselaws?id=773591 ITAT Bangalore allowed the appeal of an educational trust seeking approval under Section 80G(5)(iii) for charitable activities. The CIT(E) had denied approval claiming insufficient proof of charitable activities and arguing that fee receipts don't qualify as donations. The tribunal held that CIT(E)'s inquiry scope is limited to verifying genuineness of activities and fulfillment of Section 80G(5) conditions, not actual surplus computation. The tribunal found no evidence that the trust's activities were non-genuine and noted that fee receipts are revenue from regular educational activities, not donations requiring 80G certificates. The tribunal directed CIT(E) to grant the approval. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773591 ITAT Bangalore allowed the appeal of an educational trust seeking approval under Section 80G(5)(iii) for charitable activities. The CIT(E) had denied approval claiming insufficient proof of charitable activities and arguing that fee receipts don't qualify as donations. The tribunal held that CIT(E)'s inquiry scope is limited to verifying genuineness of activities and fulfillment of Section 80G(5) conditions, not actual surplus computation. The tribunal found no evidence that the trust's activities were non-genuine and noted that fee receipts are revenue from regular educational activities, not donations requiring 80G certificates. The tribunal directed CIT(E) to grant the approval. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773591